0306.36.00.40 - Peeled, imported in accordance with statistical note 1 to this chapter

This HTS classification, 0306.36.00.40, specifically covers peeled shrimp and prawns that are imported under the conditions outlined in Statistical Note 1 to Chapter 3. This means the product has undergone a process of shell removal, distinguishing it from crustaceans that are still in their shells. The "live, fresh or chilled" designation further clarifies that these peeled crustaceans are not preserved through freezing, drying, salting, or smoking at the point of import.

The primary distinction between this category and its sibling, 0306.36.00.20, lies in the preparation of the crustacean. While 0306.36.00.20 pertains to shrimp and prawns that are still in their shells, this category is exclusively for those where the shell has been entirely removed. Both categories share the commonality of being imported in accordance with statistical note 1 to Chapter 3 and falling under the "live, fresh or chilled" subheadings for shrimp and prawns.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Therefore, practical classification relies on confirming that the product is indeed peeled shrimp or prawns, is imported live, fresh, or chilled, and meets the import requirements stipulated by Statistical Note 1 to Chapter 3. This ensures accurate reporting and duty assessment for these specific seafood products.